The cash dividend of 5 cents per share of Class A common stock and common stock of the company is payable Dec. 21 to shareholders of record Dec. 14, according to a news release.

The payment typically would have happened in the first quarter of fiscal 2013 year, the release stated.

The move comes as federal lawmakers continue to work on the issue of a large number of spending cuts and tax hikes set to go into effect that have been generally referred to as the fiscal cliff.

As part of expiring tax cuts at the end of the year if Congress does not act, dividends will be taxed as ordinary income, according to a U.S. Chamber of Commerce issues summary.

Today, the maximum rate is 15 percent for qualified dividends, according to the federal Internal Revenue Service website.

That and other items going into effect would raise the total top rate on dividend income to 44.6 percent, according to the chamber’s outline.